{"id":74168,"date":"2025-10-16T08:30:14","date_gmt":"2025-10-16T03:00:14","guid":{"rendered":""},"modified":"2025-10-16T08:30:14","modified_gmt":"2025-10-16T03:00:14","slug":"removal-of-notification-cl-3-vi-ends-12-concessional-gst-works-and-o-m-composite-contracts-taxed-at-18-from-01-01-2022","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74168","title":{"rendered":"Removal of Notification cl.3(vi) ends 12% concessional GST; works and O&#038;M composite contracts taxed at 18% from 01.01.2022"},"content":{"rendered":"<p>Removal of Notification cl.3(vi) ends 12% concessional GST; works and O&#038;M composite contracts taxed at 18% from 01.01.2022<br \/>Case-Laws<br \/>GST<br \/>AAR held that the Applicant and the Counterparty do not qualify as a Union territory or a local authority for GST purposes. Contracts initially fell under Notification cl. 3(vi) attracting concessional GST at 12%. Notification amendments effective 01.01.2022 removed governmental authorities\/entities from cl. 3(vi), and cl. 3(vi) was omitted w.e.f. 18.0<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93397\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Removal of Notification cl.3(vi) ends 12% concessional GST; works and O&#038;M composite contracts taxed at 18% from 01.01.2022Case-LawsGSTAAR held that the Applicant and the Counterparty do not qualify as a Union territory or a local authority for GST purpose<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74168","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74168"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74168\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}